Document # Public Document # Document Type Date Issued Description
10-153 10-153 Rulings of the Tax Commissioner 07/28/2010 Disability income received by surviving spouse does not qualifies for the subtraction
10-152 10-152 Rulings of the Tax Commissioner 07/28/2010 Harvester exemption is not applicable to business of woodland renovation land clearing
10-151 10-151 Rulings of the Tax Commissioner 07/28/2010 Prior company has been liquidated/ liquidation is beyond the statute of limitations.
10-150 10-150 Rulings of the Tax Commissioner 07/28/2010 Use of the true object test to determine the application of the retail sales and use tax.
10-15 10-15 Rulings of the Tax Commissioner 02/25/2010 Court Case
10-149 10-149 Rulings of the Tax Commissioner 07/26/2010 Husband and wife were not domiciliary residents of Virginia for the taxable year.
10-148 10-148 Rulings of the Tax Commissioner 07/26/2010 Taxpayers were domiciliary residents of Virginia/ Assessments
10-147 10-147 Rulings of the Tax Commissioner 07/26/2010 Resale exemption certificates at issue were accepted by the Taxpayer in good faith
10-146 10-146 Rulings of the Tax Commissioner 07/26/2010 Taxable fabrication taxed for uncollected sales tax
10-145 10-145 Rulings of the Tax Commissioner 07/26/2010 Taxpayer use strapping for transportation purposes, resale exemption is not applicable.
10-144 10-144 Rulings of the Tax Commissioner 07/26/2010 Purchase qualifies as tangibles personal property used exclusively in exempt research and development activities.
10-143 10-143 Rulings of the Tax Commissioner 07/26/2010 Assessments on underreported sales and untaxed purchases/Restaurant owner.
10-142 10-142 Rulings of the Tax Commissioner 07/26/2010 Taxpayer did not accrue and remit use tax on purchases to the Department.
10-141 10-141 Rulings of the Tax Commissioner 07/23/2010 All criteria not met to be treated as a retailer treated as a using and consuming contractor
10-140 10-140 Rulings of the Tax Commissioner 07/15/2010 Tax of reward programs operated by a supermarket chain.
10-14 10-14 Rulings of the Tax Commissioner 02/25/2010 Court found taxpayer failed to prove the assessments were erroneous or improper
10-139 10-139 Rulings of the Tax Commissioner 07/14/2010 Temporary sick pay that does not qualify for disability income subtraction
10-138 10-138 Rulings of the Tax Commissioner 07/13/2010 Company markets and sells orthopaedic implants to hospitals and others groups.
10-137 10-137 Rulings of the Tax Commissioner 07/12/2010 Required contract provisions, signatures, etc. needed from a governmental entity
10-136 10-136 Rulings of the Tax Commissioner 07/12/2010 The period in which individuals could not claim the qualified recyclable credit lasted from 2004 through 2007.
10-135 10-135 Rulings of the Tax Commissioner 07/12/2010 Royalty paid as part of the management fee, insufficient information provided for statute requirements.
10-134 10-134 Rulings of the Tax Commissioner 07/12/2010 Burden of proving a domicile change lies with the party alleging the change.
10-133 10-133 Rulings of the Tax Commissioner 07/12/2010 Taxpayer willfully failed to pay the taxes as a responsible corporate officer.
10-132 10-132 Rulings of the Tax Commissioner 07/12/2010 Out-of-state dealer that furnishes and installs fencing in Virginia and State A
10-131 10-131 Rulings of the Tax Commissioner 07/12/2010 Maintenance contract exempt machinery used directly in the manufacturing process